IndexStatement that lessee accounts for short-term leases using recognition exemption
| Name | StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Statement that lessee accounts for short-term leases using recognition exemption | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Заявление, че лизингополучателят отчита краткосрочните лизинги, като използва освобождаване от признаване | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Заявлението, че лизингополучателят отчита краткосрочните лизинги, като използва освобождаване от признаване по параграф 6 от МФСО 16. Краткосрочен лизинг е лизингът със срок 12 месеца или по-малко, считано от началната дата. Лизингов договор, който съдържа опция за покупка, не е краткосрочен лизингов договор. | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 16 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 60 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_60&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:DisclosureOfLeasesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |